Cambodia does not impose a separate tax on capital gains. Gains arising from the disposal of real property and other

assets are treated as ordinary income and are therefore subject to tax at the prevailing CIT/ToP rate

Inheritance Tax

none

Rental Income Tax

Income from leasing real estate properties earned by nonresident individuals is subject to withholding tax at 14%.

Transfer Tax

Registration Tax is levied at a rate of 4% on transfer of ownership of real property or transfer of occupancy right of land without building in the form of sale, exchange, receiving gift, putting capital in company.

Sales Tax

10%

Restrictions on Foreign Ownership of Property

Under the current rules, foreign property investments must be made in the name of a Cambodian national, and many are unwilling to risk losing their assets to unscrupulous local partners.

The country does not offer any extended visa specifically for retirees. Instead you can turn up at the airport unannounced and get a one-year visa, renewable at the end of the 12 months, on arrival.

Special Benefits for Foreign Residents or Retirees

Requirements for a business or an employment visa in Cambodia can be quite lax. Again, working as little as a day or two per month (or less) or finding a local agent specializing in business visas can be all you need to obtain a longer-stay visa.